Bennett said he doesn't think that exchange will hurt his latest request.

"What happened before, happened before," Bennett said. "This is a new day and I'm making my official request to attend this conference."

His term does not expire until October of next year and until then he remains the "elected official for the Tax Assessor's Office for the Bessemer Division," Bennett said.

"It is my responsibility to set policies and procedures for the operation of the Tax Assessor Department," he said. "Therefore, attending classes and seminars are imperative in an effort to pass along to the public any updated or pertinent information."

Stephens said his rationale for denying Bennett's first trip applies to the current request.

"I cannot change my position," said Stephens, who has called Bennett a "lame-duck."

"I feel that the taxpayers and citizens of Jefferson County would be better served by sending a merit system employee to acquire, and share, knowledge through the transition to our next tax assessor," Stephens said.

Bennett said he doesn't want to receive "second hand information" and that's why he made the decision to not send someone other than himself.